Military Retirement Restoration Act - Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62.
Amends the Internal Revenue Code to treat a foreign corporation managed and controlled, directly or indirectly, primarily in the United States as a domestic corporation for U.S. tax purposes if the stock of such corporation is regularly traded on an established securities market or the aggregate gross assets of such corporation during the taxable year or any preceding taxable year is $50 million or more.